Brazil: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tese do Século: Receita Federal intensifica glosas e restringe compensações

Fiscalizações mais rigorosas têm gerado questionamentos sobre cálculo, correção monetária, parcelamentos e uso de créditos. Veja os principais pontos de atenção e como se preparar.

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Koury Lopes Advogados

LC nº 227/2026: 2ª etapa de regulamentação da reforma tributária

Publicada em janeiro de 2026, a LC 227/2026 avança na reforma tributária do consumo, regulamenta o IBS, trata do ITCMD, do processo administrativo e da transição do ICMS

KL

Koury Lopes Advogados

STF julgará inclusão do ISS na base de cálculo do PIS/COFINS

Entenda o histórico do julgamento, os argumentos dos contribuintes e os possíveis impactos, inclusive quanto à modulação de efeitos

KL

Koury Lopes Advogados

Joint Normative Act (Ato Conjunto) RFB/CGIBS No. 1/2025: The Brazilian Federal Revenue Service (RFB) And The IBS Management Committee (CGIBS) Set Forth The Ancillary (Compliance) Obligations Required For The Provision Of Information For The Assessment Of IBS And CBS In 2026

On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.

MB

Mayer Brown

Reforma tributária cria sistema que afeta locações imobiliárias

KL

Koury Lopes Advogados

Reforma tributária impacta mercado imobiliário, diz sócio em entrevista

KL

Koury Lopes Advogados

Tax Law Highlights - Impact Of The Tax Reform On Administrative And Judicial Litigation: Jurisdiction And Related Issues

MB

Mayer Brown

Direito Tributário em Destaque | Especial Reforma Tributária – Créditos na Transição

MB

Mayer Brown

Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

MB

Mayer Brown

Reforma Tributária: O Que Muda No Contencioso Tributário?

KL

Koury Lopes Advogados

Superior Court Of Justice Defines That Contributions To PIS/Cofins Must Be Included In The State Vat Calculation Base

KL

Koury Lopes Advogados

STJ Decides On ICMS, ISS, And Perse; STF Discusses Tax Penalty

KL

Koury Lopes Advogados

STF julgará inclusão do ISS na base de cálculo do PIS/Cofins

KL

Koury Lopes Advogados

Tax Law Highlights | Regulation Of The Brazilian Tax Reform: General Law On IBS, CBS And Excise Tax (Video)

MB

Mayer Brown

Brasília em Pauta - Edição Nº 222

Brazil Litigation

MB

Mayer Brown

Censo de capitais estrangeiros no país: declaração periódica quinquenal

KL

Koury Lopes Advogados

Cryptoassets, Corporate Distress And The Challenges Of Asset Tracing In Brazil

Brazil Technology

Rayes e Fagundes Advogados

Bringing The Battery Value Chain To Brazil: A Transformational Little Piece Of Legislation

KL

Herbert Smith Freehills Kramer LLP

Secondary Meaning In Brazil: Effective Recognition Under A Consolidated Set Of Rules

VI

Venturini IP

Tax Law Highlights | Brazilian Tax Reform And Expectations For Its Regulation

The Brazilian Tax Reform on consumption was enacted through Complementary Amendment No. 132/2023, which unified the main taxes on the consumption of goods and services...

MB

Mayer Brown

CNI Files Lawsuit In The STF Against The Tax Incentives Law; Check The Newsletter

Tax newsletter brings this and other news, such as a decision by the STJ that determines that contributions to System S should not be limited to 20 minimum wages...

KL

Koury Lopes Advogados

New Judgments At Superior Court Of Justice About PIS, COFINS, And ICMS-ST

The Superior Court of Justice (STJ) concluded the judgment of Special Appeals 1.896.678 and 1.958.265, which questioned whether the State VAT due in Tax Substitution (ICMS-ST)...

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Koury Lopes Advogados

Doing Business In Brazil

Brazil is an attractive location for companies looking to invest in South America as it contains roughly half of the region's wealth. However, the complex business environment and high costs...

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TMF Group BV

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

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Koury Lopes Advogados

STF Will Adjudicate The ICMS DIFAL Tax Collection In 2022; Check The Newsletter

KL

Koury Lopes Advogados

Liminares esquentam discussão sobre exclusão do ICMS do cálculo de PIS/Cofins; confira newsletter

KL

Koury Lopes Advogados

Injunctions Fuel A Discourse On The Exclusion Of ICMS From PIS/Cofins Calculation; Check The Newsletter

KL

Koury Lopes Advogados

Brazilian Tax Reform | PEC 45 – Preliminary Draft Bill

MB

Mayer Brown

Henrique Lopes trata de regulamentações após a aprovação da reforma tributária em entrevista ao JOTA

KL

Koury Lopes Advogados

Government Reacts To The ‘Case Of The Century' And Excludes State VAT (ICMS) From Basis Of PIS/COFINS Credits

KL

Koury Lopes Advogados

Newsletter – April/23 | Tax Law

KL

Koury Lopes Advogados

STJ Analyzes Relevant Themes To Taxpayers

KL

Koury Lopes Advogados

Trial Dockets For Tax Cases In The Brazilian Superior Courts In April

KL

Koury Lopes Advogados

Government Reacts To The ‘Case Of The Century' And Excludes State VAT (ICMS) From Basis Of PIS/COFINS Credits

The first controversial point of the new law concerns the exclusion of the State VAT (ICMS) from the basis for the credits of the contributions to PIS and COFINS...

KL

Koury Lopes Advogados

Newsletter – April/23 | Tax Law

The Superior Court of Justice (STJ) judged the Special Appeal No. 1820873/RS, which deals with fraud against tax execution in the successive sales of a property, that is, whether a third-party...

KL

Koury Lopes Advogados

STJ Analyzes Relevant Themes To Taxpayers

Last Wednesday (04/26), the Superior Court of Justice (STJ) ruled on important tax issues with relevant effects for taxpayers...

KL

Koury Lopes Advogados

Trial Dockets For Tax Cases In The Brazilian Superior Courts In April

April began with important topics that could potentially be defined by the Superior Courts (STJ and STF).

KL

Koury Lopes Advogados

Newsletter – Dezembro/22 | Direito Tributário

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Koury Lopes Advogados

ICMS On Interstate Transactions Leads To Controversy In Brazil

As previously discussed, Constitutional Amendment 87 (CA 87/15) brought significant changes to the collection of state VAT (ICMS) on interstate transactions to end consumers.

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Machado Associados

New Regulation For ICMS Tax On Interstate Transactions In Brazil

On 5 January 2022, Supplementary Law 190/2022 was published to regulate the allocation of Brazil's State VAT (ICMS) revenue on interstate transactions to end consumers (DIFAL)...

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Machado Associados

Newsletter – August/21 | Tax Law

If the electronic summons is not confirmed by the party within 3 business days, the summons will be made by mail; court officer; registrar or public announcement.

KL

Koury Lopes Advogados

Newsletter – Julho/21 | Direito Tributário

O programa abrange débitos tributários e não tributários, constituídos ou não, inclusive os inscritos em Dívida Ativa, ajuizados ou a ajuizar, relativos a fatos geradores ocorridos até 31/12/2020.

KL

Koury Lopes Advogados

The Supreme Court, Under The New Presidency, Publishes Its Trial Docket Until December 2020

KL

Koury Lopes Advogados

Relevant Tax Cases Judged In August By The Supreme Court

KL

Koury Lopes Advogados

Relevant Tax Matters Recently Settled By The Supreme Court And Superior Federal Court Of Brazil

KL

Koury Lopes Advogados

Brazilian Tax Review – July 2020

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Gaia Silva Gaede Advogados

Brazilian Tax Review – November 2019

GS

Gaia Silva Gaede Advogados

Desafios na implementação da exclusão do ICMS da base de cálculo do PIS e da Cofins

GS

Gaia Silva Gaede Advogados

MAIORIA DO STF ENTENDE QUE É CRIME DEIXAR DE PAGAR O ICMS DECLARADO

KL

Koury Lopes Advogados

Penalty Of 10% Over The Amounts Of The Guarantee Fund For Lengthof Service (FGTS) Was Extinct By The Government

Brazil Employment

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Veirano e Advogados Associados

Dívida de ICMS declarado não pode se equiparar a crime, dizem especialistas

Brazil Criminal

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Veirano e Advogados Associados

Tributário & Aduaneiro | N° 67

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Veirano e Advogados Associados

Tributário & Aduaneiro | N° 65

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Veirano e Advogados Associados

Brazil's IRS Issues New PIS And COFINS Regulations

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Gaia Silva Gaede Advogados

Tributário & Aduaneiro | N° 61

Ve

Veirano e Advogados Associados

MP de acordo tributário pode recuperar R$ 5,5 bi

Ve

Veirano e Advogados Associados

Receita publica IN sobre quantia de ICMS a ser abatida do PIS/Cofins

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Veirano e Advogados Associados

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Latest Videos

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MB

Mayer Brown

Tax Law Highlights | Regulation Of The Brazilian Tax Reform: General Law On IBS, CBS And Excise Tax (Video)

MB

Mayer Brown

Accounting In Mexico And Tax Compliance Requirements (Video)

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Biz Latin Hub Group

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